Adoption of Accounting Standards for Business Combinations and Related Matters
First written in FY2016-Q4. 1 of 2 entries say "Restated". Latest entry: FY2017-Q1.
18 other companies' latest entry also says "Restated".
- FY2017-Q1RestatedAnnual report
「We have applied the “Accounting Standard for Business Combinations” (ASBJ Statement No. 21, 13 September 2013), the “Accounting Standard for Consolidated Financial Statements” (ASBJ Statement No. 22, 13 September 2013), the “Accounting Standard for Business Divestitures” (ASBJ Statement No. 7, 13 September 2013) and related standards from the first quarter of the current consolidated fiscal year. Accordingly, differences arising from changes in the Company’s ownership interest in subsidiaries that remain under control are recognized as capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they arise.」
The Company continues to apply the accounting standards for business combinations and related standards from the first quarter. - FY2016-Q4First statedAnnual report
「We have applied the “Accounting Standard for Business Combinations” (ASBJ Statement No. 21, 13 September 2013), the “Accounting Standard for Consolidated Financial Statements” (ASBJ Statement No. 22, 13 September 2013), the “Accounting Standard for Business Divestitures” (ASBJ Statement No. 7, 13 September 2013) and related standards from the first quarter of the current consolidated fiscal year. Accordingly, differences arising from changes in the Company’s ownership interest in subsidiaries that remain under control are recognized as capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they arise.」
The Company adopted the accounting standards for business combinations, consolidation and business separations, and related standards, from the first quarter of the consolidated fiscal year, and changed the related accounting treatment and presentation methods.